Beckham Regime
The Beckham Regime is an optional tax regime designed to attract international talent to Spain by offering significant tax benefits to posted workers. This regime, regulated in Article 93 of the Personal Income Tax Law (IRPF), allows those who meet certain requirements to be taxed at a fixed rate and benefit from tax exemptions.
At Gentile Law, we offer comprehensive advice for the application and optimization of this regime, ensuring compliance with the requirements and efficient management of the process.
For more information, please contact us, please contact us.
Tax Benefits of the Beckham Regime
- Tax rate of 24% on the first 600,000 euros of income.
- Exclusive taxation of income generated in Spain.
- Exemption from the obligation to file the declaration of assets abroad (Form 720 and Form 721 for cryptocurrencies).
Duration of the Regime
The Beckham Regime applies for a total of six years, including the tax year of the change of residence and the following five tax periods.
Beckham Regime Application Requirements
To benefit from this regime, the following conditions must be met:
- Not to have been a tax resident in Spain during the five fiscal years prior to the trip.
- That the displacement to Spain is a consequence of:
- An employment contract, excluding professional athletes.
- The acquisition of the condition of director of a non-proprietary company.
- Remote workers who move to Spain and provide their services exclusively by digital means.
- The performance of an economic activity qualified as entrepreneurial.
- Not obtaining income through a permanent establishment in Spain.